Sen. Melissa Hurtado

Maddy summaryThis bill designates May 2026 as Motorcycle Safety Awareness Month in California. It affects state agencies and organizations that typically host public awareness campaigns or educational events. The measure requires no changes to existing laws or regulations; it simply establishes a specific timeframe for promoting motorcycle safety. By creating this designated month, the state provides a formal opportunity to focus public attention on rider safety without altering current legal requirements.

This measure would designate April 28, 2026, as School Bus Drivers' Day in California, in order to draw special public attention to school bus drivers for their continued and excellent services to pupils in California.

Maddy summaryThis bill designates April 2026 as Child Abuse Prevention Month to raise awareness about preventing child abuse. The measure does not change laws or allocate funding but instead directs state agencies to acknowledge the month through official proclamations. By recognizing this period, the legislature aims to highlight the importance of child safety without altering existing policies.

Existing law vests the Public Utilities Commission (PUC) with regulatory authority over public utilities, including electrical corporations. Existing law authorizes the PUC to fix the rates and charges for every public utility and requires that those rates and charges be just and reasonable. This bill would require the PUC to establish a special rate structure for data centers, as defined, taking transmission level electrical service with an estimated peak demand of at least 75 megawatts of electricity to, among other things, protect other customers of electrical corporations, prohibit cost shifts to those other customers, and require data centers to pay for the electrical corporations' upfront costs of transmission or distribution infrastructure upgrades necessary for the provision of electrical service to the data centers. The bill would require the construction of data centers subject to the special rate structure to comply with certain labor requirements. Existing law establishes the policy of the state that eligible renewable energy resources and zero-carbon resources supply 90% of all retail sales of electricity to California end-use customers by December 31, 2035, 95% by December 31, 2040, and 100% by December 31, 2045. Existing law requires the PUC, the State Energy Resources Conservation and Development Commission, and the State Air Resources Board, in consultation with all California balancing authorities, to annually issue a joint report related to meeting that state policy. This bill would require that the joint report also includes the impacts of data centers subject to the special rate structure on the state's ability to achieve the above-described state policy. Under existing law, a violation of the Public Utilities Act or an order, decision, rule, direction, demand, or requirement of the PUC is a crime. Because the provisions of the bill would be part of the act and a violation of a PUC action implementing the bill's requirements would be a crime, this bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill, the Shortline Railroad Modernization Act of 2026, would allow credits against those taxes for each taxable year beginning on or after January 1, 2027, and before January 1, 2032, to a qualified taxpayer in an amount equal to 50% of the qualified shortline railroad expenditures and for each taxable year beginning on or after January 1, 2028, and before January 1, 2033, in an amount equal to 50% of the qualified new rail infrastructure expenditures, as defined and specified. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.

The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions in calculating taxable income. Existing federal income tax law, for taxable years beginning before January 1, 2029, allows deductions in determining taxable income, as defined, for amounts equal to the qualified tips, as defined. This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2029, would conform to federal income tax law with regard to qualified tips, except as provided. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill also would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.

The California Constitution declares that all property is taxable and establishes or authorizes various exemptions from tax for real property, including a homeowners' exemption in the amount of $7,000 of the full value of a dwelling unless the dwelling receives another real property exemption. If the Legislature increases the homeowners' exemption, the California Constitution requires that the Legislature provide a benefit increase to qualified renters comparable to the average increase in benefits to homeowners. The California Constitution and existing property tax law establish a veterans' exemption in the amount of $4,000 for a veteran who meets certain military service requirements, including that the veteran is serving in or has served in and has been discharged under honorable conditions from one of specified branches of the United States military, and generally exempts from property taxation the same value of property of a deceased veteran's unmarried spouse and parents. The California Constitution authorizes and existing property tax law establishes a disabled veterans' exemption in the amount of $100,000 or $150,000 for the principal place of residence of a veteran or a veteran's spouse, including an unmarried surviving spouse, if the veteran, because of an injury incurred in military service, is blind in both eyes, has lost the use of 2 or more limbs, or is totally disabled, as those terms are defined, or if the veteran has, as a result of a service-connected injury or disease, died while on active duty in military service. Existing law prohibits receiving the veterans' exemption on property owned by an unmarried person who owns more than $5,000 of property or a married person who owns more than $10,000 of property. Existing law prohibits receiving the deceased veterans' exemption on property owned by a deceased veteran's unmarried spouse who owns more than $10,000 of property, a deceased veteran's unmarried parent who owns more than $5,000 of property, or a deceased veteran's married parent who owns more than $10,000 of property. This measure would add the United States Space Force to the military branches, the service in which satisfies the veterans' exemption military service requirement described above. This measure would allow a dwelling that receives the veterans' exemption or the disabled veteran's exemption to also receive the homeowners' exemption. The measure would authorize the Legislature to exempt property eligible for the veterans' exemption in an amount up to the full value of the property. If the Legislature increases the homeowners' exemption, the measure would require that the Legislature provide the same increase in the veterans' exemption, except as limited by the full value of the property. The bill would remove the above-described prohibitions on a property receiving the veterans' or deceased veterans' exemption based on the amount of property that a veteran or veteran's parent or spouse owns.

Maddy summaryThis Senate Resolution designates the week of May 3 through May 10, 2026, as Cinco de Mayo Week in California. The measure urges all Californians to celebrate the historical victory at the Battle of Puebla and to acknowledge the contributions of Latinos to the state's culture, economy, and defense of democratic institutions. It highlights the role of Latino communities in various fields, including the arts, business, and public service, while recognizing their support for free institutions both in California and Mexico. The resolution is a commemorative action intended to honor the spirit and achievements of Latinos rather than to enact new laws or policies.

Maddy summarySenate Resolution 96 designates April 2026 as National County Government Month to recognize the essential services provided by California's 58 counties. This proclamation encourages residents to celebrate the work of county governments, which manage public health, safety, infrastructure, and disaster response. The resolution highlights the historical significance of counties, noting that 2026 marks the 176th anniversary of California's original counties and the state's founding. It also acknowledges the advocacy efforts of the California State Association of Counties in supporting local decision-making and resource allocation.

(1) The Personal Income Tax Law imposes taxes on taxable income, as provided. Under existing law, every employer who pays wages to a resident employee for services performed either within or without this state, or to a nonresident employee for services performed in this state, is required to deduct and withhold from those wages, except as provided, for each payroll, a tax computed in an amount substantially equivalent to the amount reasonably estimated to be due under the Personal Income Tax Law. Under existing law, every employer required to withhold those taxes is required to, for each calendar quarter, file a withholding report, a quarterly return, and a report of wages in a form prescribed by the Employment Development Department, and pay over the taxes required to be withheld. This bill would authorize an employer to claim a credit in an amount equal to the amount of overtime wages, as defined, paid during that quarter to specified agricultural employees covered by a certain wage order. The bill would require the credit to be claimed on the employer's report of contributions, quarterly return, and report of wages, or in an electronic funds transfer, as specified. The bill would specify a refund of any credit amounts exceeding the amount that would have been remitted for that quarter to the Employment Development Department for employee withholdings. The bill would make implementation of the above-described refund contingent upon appropriation by the Legislature. (2) Existing law requires farm labor contractors to be licensed by the Labor Commissioner and to comply with specified employment laws applicable to farm labor contractors. Existing law requires a person acting in the capacity of a farm labor contractor to provide a grower with whom the contractor has contracted to supply farmworkers a payroll record for each farmworker providing labor under the contract. Existing law requires the above-described payroll record to include certain disclosures, including the net and gross wages earned by each farmworker. Under existing law, a person who violates farm labor contractor requirements is guilty of a misdemeanor. This bill would, instead, require the above-described disclosure to include the net and gross wages earned, less the amount of credit the farm labor contractor received pursuant to the above provisions, by each farmworker. By imposing a new requirement on farm labor contractors, the violation of which is a crime, the bill would impose a state-mandated local program. (3) The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.